{"data":[{"id":"eu","type":"rules_of_origin_scheme","attributes":{"scheme_code":"eu","title":"UK / EU Trade and Co-operation Agreement","countries":["EU","AT","BE","BG","CY","CZ","DE","DK","EE","ES","FI","FR","GR","HR","HU","IE","IT","LT","LU","LV","MT","NL","PL","PT","RO","SE","SI","SK","SM","AD"],"footnote":null,"unilateral":null,"fta_intro":"### UK / EU Trade and Co-operation Agreement\n\nThe UK moved to trading based on a new Free Trade Agreement (FTA) - the Trade and Cooperation Agreement (TCA) between the UK and the EU.\n\nTo import / export tariff-free under the TCA, goods must meet the UK-EU preferential rules of origin. This means that there must be a qualifying level of processing in the country of export to access zero tariffs. This applies to EU origin goods imported and moving through the UK from a Member State to another EU Member State, as well as goods imported from the Rest of World.\n\nThese rules are set out in the TCA and determine the origin of goods based on where the products or materials (or inputs) used in their production come from. Their purpose is to ensure that preferential tariffs are only given to goods that originate in the UK or EU and not from third countries (those apart from UK and the EU Member States).\n\n#### Andorra and San Marino\nAndorra and San Marino are part of customs unions with the EU. The UK has agreed with the EU that all products originating in San Marino and all non-agricultural products (chapters 25-97) originating in Andorra are to be treated as originating in the EU under the UK-EU Trade and Cooperation Agreement as long as Andorra and San Marino apply to UK products the same preferences that the EU applies to them. These products benefit from zero tariffs, where they meet the relevant rules of origin. Trade with Andorra of agricultural products (chapters 01-24) is not in scope of the UK-EU Trade and Cooperation Agreement and takes place under WTO terms.\n","introductory_notes":"### Note 1 - General principles\n\n1. This Annex sets out the general rules for the applicable requirements of Annex ORIG-2 \\[Product-specific rules of origin\\] as provided for in point (c) of Article ORIG 3(1) \\[General requirements\\] of this Agreement.\n\n2. For the purposes of this Annex and Annex ORIG-2 \\[Product-specific rules of origin\\], the requirements for a product to be originating in accordance with point (c) of Article ORIG.3(1) \\[General Requirements\\] of this Agreement are a change in tariff classification, a production process, a maximum value or weight of non-originating materials, or any other requirement specified in this Annex and Annex ORIG-2 \\[Product-specific rules of origin\\].\n\n3. Reference to weight in a product-specific rule of origin means the net weight, which is the weight of a material or a product, not including the weight of any packaging.\n\n4. This Annex and Annex ORIG-2 \\[Product-specific rules of origin\\] are based on the Harmonised System, as amended on 1 January 2017.\n\n\n### Note 2 - The Structure of the List of Product-specific Rules of Origin\n\n1. Notes on sections or chapters, where applicable, are read in conjunction with the product-specific rules of origin for the relevant section, chapter, heading or subheading.\n\n2. Each product-specific rule of origin set out in Column 2 of Annex ORIG-2 \\[Product-specific rules of origin\\] applies to the corresponding product indicated in Column 1 of Annex ORIG-2 \\[Product-specific rules of origin\\].\n\n3. If a product is subject to alternative product-specific rules of origin, the product shall be originating in a Party if it satisfies one of the alternatives.\n\n4. If a product is subject to a product-specific rule of origin that includes multiple requirements, the product shall be originating in a Party only if it satisfies all of the requirements.\n\n5. For the purposes of this Annex and Annex ORIG-2 \\[Product-specific rules of origin\\], the following definitions apply:\n\n    - **section** means a section of the Harmonised System;\n\n    - **chapter** means the first two-digits in the tariff classification number under the Harmonised System;\n\n    - **heading** means the first four-digits in the tariff classification number under the Harmonised System; and\n\n    - **subheading** means the first six-digits in the tariff classification number under the Harmonised System.\n\n6. For the purposes of the product-specific rules of origin, the following abbreviations apply:\n\n- ‘**CC**’ means production from non-originating materials of any Chapter, except that of the product; this means that any non-originating material used in the production of the product must be classified in a Chapter (2-digit level of the Harmonised System) other than that of the product (i.e. a change in Chapter);\n\n- ‘**CTH**’ means production from non-originating materials of any heading, except that of the product; this means that any non-originating material used in the production of the product must be classified in a heading (4-digit level of the Harmonised System) other than that of the product (i.e. a change in heading);\n\n- ‘**CTSH**’ means production from non-originating materials of any subheading, except that of the product; this means that any non-originating material used in the production of the product must be classified in a subheading (6-digit level of the Harmonised System) other than that of the product (i.e. a change in sub-heading).\n\n\n### Note 3 - Application of the Product-specific Rules of Origin\n\n1. Article ORIG.3(2) \\[General requirements\\] of this Agreement, concerning products having acquired originating status which are used in the production of other products, applies whether or not this status has been acquired inside the same factory in a Party where these products are used.\n\n2. If a product-specific rule of origin specifically excludes certain non-originating material or provides that the value or weight of a specified non-originating material shall not exceed a specific threshold, these conditions do not apply to non-originating materials classified elsewhere in the Harmonised System.\n\n3. Example 1: when the rule for bulldozers (HS sub-heading 8429.11) requires: “CTH except from non-originating materials of heading 84.31 parts suitable solely for machinery of heading 84.25 to 84.30”, the use of non-originating materials classified elsewhere than 84.29 and 84.31 - such as screws (HS heading 73.18), insulated wires and electric conductors (HS heading 85.44) and various electronics (HS Chapter 85) - is not limited.\n\n   Example 2: When the rule for heading 35.05 (dextrins and other modified starches; glues based on starches etc) requires ‘CTH except from non-originating heading 11.08’ then the use of non-originating materials classified elsewhere than 11.08 (starches, inulin), such as materials of Chapter 10 (cereals), is not limited.\n\n4. If a product-specific rule of origin provides that a product shall be produced from a particular material, this does not prevent the use of other materials which are unable to satisfy that rule because of their inherent nature.\n\n### Note 4 - Calculation of a maximum value of non-originating materials\n\nFor the purposes of the product-specific rules of origin, the following definitions apply:\n\n1. \"customs value\" means the value as determined in accordance with the Agreement on Implementation of Article VII of GATT 1994;\n\n2. \"EXW\" or \"ex-works price\" means:\n   1. the price of the product paid or payable to the producer in whose undertaking the last working or processing is carried out, provided that the price includes the value of all the materials used and all other costs incurred in the production of the product, minus any internal taxes which are, or may be, repaid when the product obtained is exported; or\n\n   2. if there is no price paid or payable or if the actual price paid does not reflect all costs related to the production of the product which are actually incurred in the production of the product, the value of all the materials used and all other costs incurred in the production of the product in the exporting Party:\n\n      1. including selling, general and administrative expenses, as well as profit, that can reasonably be allocated to the product; and\n\n      2. excluding the cost of freight, insurance, all other costs incurred in transporting the product and any internal taxes of the exporting Party which are, or may be, repaid when the product obtained is exported.\n\n   3. For the purposes of point (i), where the last production has been contracted to a producer, the term ‘producer’ in point (i) refers to the person who has employed the subcontractor.\n\n3. \"MaxNOM\" means the maximum value of non-originating materials expressed as a percentage and shall be calculated according to the following formula:\n\n   MaxNOM (%) = VNM / EXW × 100\n\n4. \"VNM\" means the value of the non-originating materials used in the production of the product, which is its customs value at the time of importation, including freight, insurance if appropriate, packing and all other costs incurred in transporting the materials to the importation port in the Party where the producer of the product is located; where the value of the non-originating materials is not known and cannot be ascertained, the first ascertainable price paid for the non-originating materials in the Union or in the United Kingdom is used; the value of the non-originating materials used in the production of the product may be calculated on the basis of the weighted average value formula or other inventory valuation method under accounting principles which are generally accepted in the Party.\n\n### Note 5 - Definitions of processes referred to in Sections V to VII in Annex ORIG-2 \\[Product-specific rules of origin\\]\n\nFor the purposes of product-specific rules of origin, the following definitions apply:\n\n1. ‘biotechnological processing’ means:\n   1. biological or biotechnological culturing (including cell culture), hybridisation or genetic modification of micro-organisms (bacteria, viruses (including phages) etc.) or human, animal or plant cells; and\n   2. production, isolation or purification of cellular or intercellular structures (such as isolated genes, gene fragments and plasmids), or fermentation;\n\n2. ‘change in particle size’ means the deliberate and controlled modification in particle size of a product, other than by merely crushing or pressing, resulting in a product with a defined particle size, defined particle size distribution or defined surface area, which is relevant to the purposes of the resulting product and with physical or chemical characteristics different from those of the input materials;\n\n3. ‘chemical reaction’ means a process (including a biochemical processing) which results in a molecule with a new structure by breaking intramolecular bonds and by forming new intramolecular bonds, or by altering the spatial arrangement of atoms in a molecule, with the exception of the following, which are not considered to be chemical reactions for the purpose of this definition:\n   1. dissolving in water or other solvents;\n   2. the elimination of solvents including solvent water; or\n   3. the addition or elimination of water of crystallisation;\n\n4. ‘distillation’ means:\n   1. atmospheric distillation: a separation process in which petroleum oils are converted, in a distillation tower, into fractions according to boiling point and the vapour then condensed into different liquefied fractions; products produced from petroleum distillation may include liquefied petroleum gas, naphtha, gasoline, kerosene, diesel or heating oil, light gas oils and lubricating oil; and\n   2. vacuum distillation: distillation at a pressure below atmospheric but not so low that it would be classed as molecular distillation; vacuum distillation is used for distilling high-boiling and heat-sensitive materials such as heavy distillates in petroleum oils to produce light to heavy vacuum gas oils and residuum;\n\n5. ‘isomer separation’ means the isolation or separation of isomers from a mixture of isomers;\n\n6. ‘mixing and blending’ means the deliberate and proportionally controlled mixing or blending (including dispersing) of materials, other than the addition of diluents, only to conform to predetermined specifications which results in the production of a product having physical or chemical characteristics that are relevant to the purposes or uses of the product and are different from the input materials;\n\n7. ‘production of standard materials’ (including standard solutions) means a production of a preparation suitable for analytical, calibrating or referencing uses with precise degrees of purity or proportions certified by the producer; and\n\n8. ‘purification’ means a process which results in the elimination of at least 80 % of the content of existing impurities or the reduction or elimination of impurities resulting in a good suitable for one or more of the following applications:\n   1. pharmaceutical, medical, cosmetic, veterinary or food grade substances;\n   2. chemical products and reagents for analytical, diagnostic or laboratory uses;\n   3. elements and components for use in micro-electronics;\n   4. specialised optical uses;\n   5. biotechnical use, for example, in cell culturing, in genetic technology or as a catalyst;\n   6. carriers used in a separation process; or\n\n7. nuclear grade uses.\n\n### Note 6 - Definitions of terms used in Section XI of Annex ORIG-2 \\[Product-specific rules of origin\\]\n\nFor the purposes of the product-specific rules of origin, the following definitions apply:\n\n1. ‘man-made staple fibres’ means synthetic or artificial filament tow, staple fibres or waste, of headings 55.01 to 55.07;\n\n2. ‘natural fibres’ means fibres other than synthetic or artificial fibres, the use of which is restricted to the stages before spinning takes place, including waste, and, unless otherwise specified, includes fibres which have been carded, combed or otherwise processed, but not spun; ‘natural fibres’ includes horsehair of heading 05.11, silk of headings 50.02 and 50.03, wool-fibres and fine or coarse animal hair of headings 51.01 to 51.05, cotton fibres of headings 52.01 to 52.03, and other vegetable fibres of headings 53.01 to 53.05;\n\n3. ‘printing’ means a technique by which an objectively assessed function, such as colour, design, or technical performance, is given to a textile substrate with a permanent character, using screen, roller, digital or transfer techniques; and\n\n4. ‘printing (as standalone operation)’ means a technique by which an objectively assessed function, such as colour, design, or technical performance, is given to a textile substrate with a permanent character, using screen, roller, digital or transfer techniques combined with at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling, shearing, singeing, process of air-tumbler, process of stenter, milling, steam and shrinking, and wet decatising), provided that the value of all the non-originating materials used does not exceed 50 % of the EXW of the product.\n\n### Note 7 - Tolerances applicable to products containing two or more basic textile materials\n\n1. For the purposes of this Note, basic textile materials are the following:\n   1. silk;\n   2. wool;\n   3. coarse animal hair;\n   4. fine animal hair;\n   5. horsehair;\n   6. cotton;\n   7. paper-making materials and paper;\n   8. flax;\n   9. true hemp;\n   10. jute and other textile bast fibres;\n   11. sisal and other textile fibres of the genus Agave;\n   12. coconut, abaca, ramie and other vegetable textile fibres;\n   13. synthetic man-made filaments;\n   14. artificial man-made filaments;\n   15. current-conducting filaments;\n   16. synthetic man-made staple fibres of polypropylene;\n   17. synthetic man-made staple fibres of polyester;\n   18. synthetic man-made staple fibres of polyamide;\n   19. synthetic man-made staple fibres of polyacrylonitrile;\n   20. synthetic man-made staple fibres of polyimide;\n   21. synthetic man-made staple fibres of polytetrafluoroethylene;\n   22. synthetic man-made staple fibres of poly (phenylene sulphide);\n   23. synthetic man-made staple fibres of poly (vinyl chloride);\n   24. other synthetic man-made staple fibres;\n   25. artificial man-made staple fibres of viscose;\n   26. other artificial man-made staple fibres;\n   27. yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped;\n   28. yarn made of polyurethane segmented with flexible segments of polyester whether or not gimped;\n   29. products of heading 56.05 (metallised yarn) incorporating strip consisting of a core of aluminium foil or of a core of plastic film irrespective of whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film;\n   30. other products of heading 56.05;\n   31. glass fibres; *and*\n   32. metal fibres.\n\n2. Where reference to this Note is made in Annex ORIG-2 \\[Product-specific rules of origin\\], the requirements set out in its Column 2 shall not apply, as a tolerance, to non-originating basic textile materials which are used in the production of a product, provided that:\n   1. the product contains two or more basic textile materials; and\n\n   2. the weight of the non-originating basic textile materials, taken together, does not exceed 10 % of the total weight of all the basic textile materials used.\n\n      Example: For a woollen fabric of heading 51.12 containing woollen yarn of heading 51.07, synthetic yarn of staple fibres of heading 55.09 and materials other than basic textile materials, non-originating woollen yarn which does not satisfy the requirement set out in Annex ORIG-2 \\[Product-specific rules of origin\\], or non-originating synthetic yarn which does not satisfy the requirement set out in Annex ORIG-2 \\[Product-specific rules of origin\\], or a combination of both, may be used, provided that their total weight does not exceed 10 % of the weight of all the basic textile materials.\n\n3. Notwithstanding Note 7.2 (b), for products containing ‘yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped’, the maximum tolerance is 20 %. However, the percentage of the other non-originating basic textile materials shall not exceed 10 %.\n\n4. Notwithstanding Note 7.2 (b), for products containing ‘strip consisting of a core of aluminium foil or of a core of plastic film irrespective of whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film, the maximum tolerance is 30 %. However, the percentage of the other non-originating basic textile materials shall not exceed 10 %.\n\n### Note 8 - Other tolerances applicable to certain textile products\n\n1. Where reference to this Note is made in Annex ORIG-2 \\[Product-specific rules of Origin\\], non-originating textile materials (with the exception of linings and interlinings) which do not satisfy the requirements set out in its Column 2 for a made-up textile product may be used, provided that they are classified in a heading other than that of the product and that their value does not exceed 8 % of the EXW of the product.\n\n2. Non-originating materials which are not classified in Chapters 50 to 63 may be used without restriction in the production of textile products classified in Chapters 50 to 63, whether or not they contain textiles.\n\n   Example: If a requirement set out in Annex ORIG-2 \\[Product-specific rules of origin\\] provides that yarn shall be used, for a certain textile item (such as trousers), this does not prevent the use of non-originating metal items (such as buttons), because metal items are not classified in Chapters 50 to 63. For the same reasons, it does not prevent the use of non-originating slide fasteners, even though slide-fasteners normally contain textiles.\n\n3. Where a requirement set out in Annex ORIG-2 \\[Product-specific rules of origin\\] consists in a maximum value of non-originating materials, the value of the non-originating materials which are not classified in Chapters 50 to 63 shall be taken into account in the calculation of the value of the non-originating materials.\n\n### Note 9 - Agricultural Products\n\nAgricultural products classified under Section II of the Harmonised System and heading 24.01, which are grown or harvested in the territory of a Party, shall be treated as originating in the territory of that Party, even if grown from seeds, bulbs, rootstock, cuttings, slips, grafts, shoots, buds, or other live parts of plants imported from a third country.\n","cumulation_methods":{"bilateral":["GB","BE","GR","LT","PT","BG","ES","LU","RO","CZ","FR","HU","SI","DK","HR","MT","SK","DE","IT","NL","FI","EE","CY","AT","SE","IE","LV","PL"],"extended":["AD","SM"]},"proof_intro":null,"proof_codes":{},"show_proofs_for_geographical_areas":[]},"relationships":{"rules":{"data":[]},"links":{"data":[{"id":"233c8fb4baab5f25b447c4d4825b3432","type":"rules_of_origin_link"},{"id":"6b5786128fa033db197efed1b2e23821","type":"rules_of_origin_link"},{"id":"4bce5fbf846debd2c2605c1903d18b1e","type":"rules_of_origin_link"}]},"proofs":{"data":[{"id":"4df1e057e9c37b69ffe4fe70872c0465","type":"rules_of_origin_proof"},{"id":"5fde0bbe3869b5929bd0f79ca24d1eb9","type":"rules_of_origin_proof"}]},"articles":{"data":[{"id":"eu/cumulation-import","type":"rules_of_origin_article"},{"id":"eu/wholly-obtained","type":"rules_of_origin_article"},{"id":"eu/origin_processes","type":"rules_of_origin_article"},{"id":"eu/packaging","type":"rules_of_origin_article"},{"id":"eu/wholly-obtained-vessels","type":"rules_of_origin_article"},{"id":"eu/cumulation-export","type":"rules_of_origin_article"},{"id":"eu/tolerances","type":"rules_of_origin_article"},{"id":"eu/sets","type":"rules_of_origin_article"},{"id":"eu/accessories","type":"rules_of_origin_article"},{"id":"eu/originating_import","type":"rules_of_origin_article"},{"id":"eu/wholly-obtained-verbatim","type":"rules_of_origin_article"},{"id":"eu/insufficient-processing","type":"rules_of_origin_article"},{"id":"eu/originating_export","type":"rules_of_origin_article"},{"id":"eu/non-alteration","type":"rules_of_origin_article"},{"id":"eu/neutral-elements","type":"rules_of_origin_article"},{"id":"eu/verification","type":"rules_of_origin_article"}]},"rule_sets":{"data":[{"id":"d09d4f32f65e344db87d1dad73ee0b0f","type":"rules_of_origin_rule_set"}]},"origin_reference_document":{"data":{"id":"97211460ca210cf18f2e56810d431305","type":"rules_of_origin_origin_reference_document"}}}}],"included":[{"id":"233c8fb4baab5f25b447c4d4825b3432","type":"rules_of_origin_link","attributes":{"text":"UK/EU and EAEC: Trade and Cooperation Agreement","url":"https://www.gov.uk/government/publications/ukeu-and-eaec-trade-and-cooperation-agreement-ts-no82021","source":"scheme"}},{"id":"6b5786128fa033db197efed1b2e23821","type":"rules_of_origin_link","attributes":{"text":"Claiming preferential rates of duty between the UK and EU","url":"https://www.gov.uk/guidance/claiming-preferential-rates-of-duty-between-the-uk-and-eu","source":"scheme"}},{"id":"4bce5fbf846debd2c2605c1903d18b1e","type":"rules_of_origin_link","attributes":{"text":"Rules of origin for goods moving between the UK and EU","url":"https://www.gov.uk/government/publications/rules-of-origin-for-goods-moving-between-the-uk-and-eu","source":"scheme"}},{"id":"4df1e057e9c37b69ffe4fe70872c0465","type":"rules_of_origin_proof","attributes":{"summary":"Statement on origin","subtext":"","url":"https://www.gov.uk/guidance/get-proof-of-origin-for-your-goods#origin-declaration","content":"In the EU, the exporter’s reference number will be the exporter’s registered exporter (REX) number. A statement on origin can be provided by any exporter for consignments with a total value of less than £5,400 / 6,000 euros. For consignments with a total value of more than £5,400 / 6,000 euros, the exporter must hold a valid REX registration and include their REX number on the statement on origin.\n\nIn the UK, the exporter’s reference number will be the EORI number. If you do not have one, you can [apply for an EORI number](https://www.gov.uk/eori).\n\nStatements on origin are also known as origin declarations. Find out more about using [origin declarations](https://www.gov.uk/guidance/get-proof-of-origin-for-your-goods#origin-declaration).\n"}},{"id":"5fde0bbe3869b5929bd0f79ca24d1eb9","type":"rules_of_origin_proof","attributes":{"summary":"Importer's knowledge","subtext":"","url":"https://www.gov.uk/guidance/get-proof-of-origin-for-your-goods#importers-knowledge","content":"The importer's knowledge that a product is originating in the exporting Party will be based on information demonstrating that the product is originating and satisfies the requirements provided for in the Origin Reference Document.\n\nFind out more about:\n\n- [general processes for using 'importer's knowledge'](https://www.gov.uk/guidance/get-proof-of-origin-for-your-goods#importers-knowledge)\n- [using importer's knowledge for trade between the UK and the EU](https://www.gov.uk/guidance/proving-originating-status-and-claiming-a-reduced-rate-of-customs-duty-for-trade-between-the-uk-and-eu#applying-for-preference-using-importers-knowledge).\n"}},{"id":"eu/cumulation-import","type":"rules_of_origin_article","attributes":{"article":"cumulation-import","content":"\u003c!--### Cumulation of origin\n//--\u003e\n1. A product originating in a Party shall be considered as originating in the other Party if that product is used as a material in the production of another product in that other Party.\n\n2. Production carried out in a Party on a non-originating material may be taken into account for the purpose of determining whether a product is originating in the other Party.\n\n3. Paragraphs 1 and 2 do not apply if the production carried out in the other Party does not go beyond the operations referred to in Article 6.\n\n4. In order for an exporter to complete the **statement on origin** for a product, the exporter will need to obtain from its supplier a **supplier’s declaration or an equivalent document** that contains the same information describing the non-originating materials concerned in sufficient detail to enable them to be identified.\n\n{{ Article 3 }}\n"}},{"id":"eu/wholly-obtained","type":"rules_of_origin_article","attributes":{"article":"wholly-obtained","content":"The following products shall be considered as wholly obtained in a Party:\n\n1. **mineral products** extracted or taken from its soil or from its seabed;\n\n2. **plants and vegetable products** grown or harvested there;\n\n3. **live animals** born and raised there;\n\n4. products **obtained from live animals** raised there;\n\n5. products obtained from **slaughtered animals** born and raised there;\n\n6. products obtained by **hunting or fishing** conducted there;\n\n7. products obtained from **aquaculture** there if aquatic organisms, including fish, molluscs, crustaceans, other aquatic invertebrates and aquatic plants are born or raised from seed stock such as eggs, roes, fry, fingerlings, larvae, parr, smolts or other immature fish at a post-larval stage by intervention in the rearing or growth processes to enhance production such as regular stocking, feeding or protection from predators;\n\n8. products of **sea fishing and other products** taken from the sea outside any territorial sea by a vessel of a Party;\n\n9. products made aboard of a factory ship of a Party exclusively from products referred to in point (h);\n\n10. products extracted from the **seabed or subsoil** outside any territorial sea provided that they have rights to exploit or work such seabed or subsoil;\n\n11. **waste and scrap** resulting from production operations conducted there;\n\n12. waste and scrap derived from **used products** collected there, provided that those products are fit only for the **recovery of raw materials**;\n\n13. products produced there exclusively from the products specified in points (a) to (l).\n\n{{ Article 4 }}\n"}},{"id":"eu/origin_processes","type":"rules_of_origin_article","attributes":{"article":"origin_processes","content":"## Article 16 - Claim for Preferential Tariff Treatment\n\n1. The importing Party, on importation, shall grant preferential tariff treatment to a product originating in the other Party within the meaning of this Origin Reference Document on the basis of a claim by the importer for preferential tariff treatment. The importer shall be responsible for the correctness of the claim for preferential tariff treatment and for compliance with the requirements provided for in this Origin Reference Document.\n\n2. A claim for preferential tariff treatment shall be based on:\n\n   1. a statement on origin that the product is originating made out by the exporter; or\n\n   2. the importer's knowledge that the product is originating.\n\n3. The importer making the claim for preferential tariff treatment based on a statement on origin as referred to in point (a) of paragraph 2 shall keep the statement on origin and, when required by the customs authority of the importing Party, shall provide a copy thereof to that customs authority.\n\n\n\n## Article 17 - Time of the Claim for Preferential Tariff Treatment\n\n1. A claim for preferential tariff treatment and the basis for that claim as referred to in Article 18(2) shall be included in the customs import declaration in accordance with the laws and regulations of the importing Party.\n\n2. By way of derogation from paragraph 1 of this Article, if the importer did not make a claim for preferential tariff treatment at the time of importation, the importing Party shall grant preferential tariff treatment and repay or remit any excess customs duty paid provided that:\n\n   1. the claim for preferential tariff treatment is made no later than three years after the date of importation, or such longer time period as specified in the laws and regulations of the importing Party;\n\n   2. the importer provides the basis for the claim as referred to in Article 18(2); and\n\n   3. the product would have been considered originating and would have satisfied all other applicable requirements within the meaning of Section 1 of this Origin Reference Document if it had been claimed by the importer at the time of importation.\n\n    The other obligations applicable to the importer under Article 18 remain unchanged.\n\n\n\n## Article 18 - Statement on Origin\n\n1. A statement on origin shall be made out by an exporter of a product on the basis of information demonstrating that the product is originating, including information on the originating status of materials used in the production of the product. The exporter shall be responsible for the correctness of the statement on origin and the information provided.\n\n2. A statement on origin shall be made out using one of the language versions set out in Annex ORIG-4 in an invoice or on any other document that describes the originating product in sufficient detail to enable the identification of that product. The exporter shall be responsible for providing sufficient detail to allow the identification of the originating product. The importing Party shall not require the importer to submit a translation of the statement on origin.\n\n3. A statement on origin shall be valid for 12 months from the date it was made out or for such longer period as provided by the Party of import up to a maximum of 24 months.\n\n4. A statement on origin may apply to:\n\n   1. a single shipment of one or more products imported into a Party; or\n\n   2. multiple shipments of identical products imported into a Party within the period specified in the statement on origin, which shall not exceed 12 months.\n\n5. If, at the request of the importer, unassembled or disassembled products within the meaning of paragraph 2(a) of Part Two, Section 1, of the Tariff of the United Kingdom that fall within Sections XV to XXI of HS 2017are imported by instalments, a single statement on origin for such products may be used in accordance with the requirements laid down by the customs authority of the importing Party.\n\n\n\n## Article 19 - Discrepancies\n\nThe customs authority of the importing Party shall not reject a claim for preferential tariff treatment due to minor errors or discrepancies in the statement on origin, or for the sole reason that an invoice was issued in a third country.\n\n\n\n## Article 20 - Importer's Knowledge\n\n1. For the purposes of a claim for preferential tariff treatment that is made under point (b) of Article 18(2), the importer's knowledge that a product is originating in the exporting Party shall be based on information demonstrating that the product is originating and satisfies the requirements provided for in this Origin Reference Document.\n\n2. Before claiming the preferential treatment, in the event that an importer is unable to obtain the information referred to in paragraph 1 of this Article as a result of the exporter deeming it to be confidential information or for any other reason, the exporter may provide a statement on origin so that the importer may claim the preferential tariff treatment on the basis of point (a) of Article 18(2).\n\n\n\n## Article 21 - Record-Keeping Requirements\n\n1. For a minimum of three years after the date of importation of the product, an importer making a claim for preferential tariff treatment for a product imported into the importing Party shall keep:\n\n   1. if the claim was based on a statement on origin, the statement on origin made out by the exporter; or\n\n   2. if the claim was based on the importer's knowledge, all records demonstrating that the product satisfies the requirements for obtaining originating status.\n\n2. An exporter who has made out a statement on origin shall, for a minimum of four years after that statement on origin was made out, keep a copy of the statement on origin and all other records demonstrating that the product satisfies the requirements to obtain originating status.\n\n3. The records to be kept in accordance with this Article may be held in electronic format.\n\n\n\n## Article 22 - Small Consignments\n\n1. By way of derogation from Articles 18 to 21, provided that the product has been declared as meeting the requirements of this Origin Reference Document and the customs authority of the importing Party has no doubts as to the veracity of that declaration, the importing Party shall grant preferential tariff treatment to:\n\n   1. a product sent in a small package from private persons to private persons;\n\n   2. a product forming part of a traveller's personal luggage; and\n\n   3. for the United Kingdom, in addition to points (a) and (b), other low value consignments.\n\n2. The following products are excluded from the application of paragraph 1 of this Article:\n\n   1. products, the importation of which forms part of a series of importations that may reasonably be considered to have been made separately for the purpose of avoiding the requirements of Article 18;\n\n   2. for the Union:\n\n      1. a product imported by way of trade; the imports which are occasional and consist solely of products for the personal use of the recipients or travellers or their families are not be considered as imports by way of trade if it is evident from the nature and quantity of the products that no commercial purpose is intended; and\n\n      2. products, the total value of which exceeds EUR 500 in the case of products sent in small packages, or EUR 1 200 in the case of products forming part of a traveller's personal luggage. The amounts to be used in a given national currency shall be the equivalent in that currency of the amounts expressed in euro as at the first working day of October. The exchange rate amounts shall be those published for that day by the European Central Bank, unless a different amount is communicated to the European Commission by 15 October, and shall apply from 1 January the following year. The European Commission shall notify the United Kingdom of the relevant amounts. The Union may establish other limits which it will communicate to the United Kingdom; and\n\n   3. for the United Kingdom, products whose total value exceeds the limits set under the domestic law of the United Kingdom. The United Kingdom will communicate these limits to the Union.\n\n3. The importer shall be responsible for the correctness of the declaration and for the compliance with the requirements provided for in this Origin Reference Document. The record-keeping requirements set out in Article 22 shall not apply to the importer under this Article.\n\n\n\n{{ Articles 16 to 22 }}\n"}},{"id":"eu/packaging","type":"rules_of_origin_article","attributes":{"article":"packaging","content":"Packing materials and containers for shipment that are used to protect a product during transportation shall be disregarded in determining whether a product is originating.\n\nPackaging materials and containers in which the product is packaged for retail sale, if classified with the product, shall be disregarded in determining the origin of the product, except for the purposes of calculating the value of non-originating materials if the product is subject to a maximum value of non- originating materials.\n\n{{ Articles 8 and 9 }}\n"}},{"id":"eu/wholly-obtained-vessels","type":"rules_of_origin_article","attributes":{"article":"wholly-obtained-vessels","content":"The terms \"vessel of a Party\" and \"factory ship of a Party\" in points (h) and (i) of paragraph 1 mean a vessel and factory ship which:\n\n1. is registered in a Member State or in the United Kingdom;\n\n2. sails under the flag of a Member State or of the United Kingdom; and\n\n3. meets one of the following conditions:\n\n   - it is at least 50% owned by nationals of a Member State or of the United Kingdom; or\n\n   - it is owned by legal persons which each:\n\n      - have their head office and main place of business in the Union or the United Kingdom; and\n\n      - are at least 50% owned by public entities, nationals or legal persons of a Member State or the United Kingdom.\n"}},{"id":"eu/cumulation-export","type":"rules_of_origin_article","attributes":{"article":"cumulation-export","content":"### Cumulation of origin\n\n1. A product originating in a Party shall be considered as originating in the other Party if that product is used as a material in the production of another product in that other Party.\n\n2. Production carried out in a Party on a non-originating material may be taken into account for the purpose of determining whether a product is originating in the other Party.\n\n3. Paragraphs 1 and 2 do not apply if the production carried out in the other Party does not go beyond the operations referred to in Article 6.\n\n4. In order for an exporter to complete the statement on origin referred to in point (a) of Article 18 [Claim for preferential tariff treatment] for a product referred to in paragraph 2 of this Article, the exporter shall obtain from its supplier a supplier’s declaration or an equivalent document that contains the same information describing the non-originating materials concerned in sufficient detail to enable them to be identified.\n\n{{ Article 3 }}\n"}},{"id":"eu/tolerances","type":"rules_of_origin_article","attributes":{"article":"tolerances","content":"1. If a product does not satisfy the requirements set out in the Product-specific rules of origin due to the use of a non-originating material in its production, that product shall nevertheless be considered as originating in a Party, provided that:\n\n    (a) the total weight of non-originating materials used in the production of products classified under Chapters 2 and 4 to 24 of the Harmonised System, other than processed fishery products of Chapter 16, does not exceed 15% of the weight of the product;\n\n    (b) the total value of non-originating materials for all other products, except for products classified under Chapters 50 to 63 of the Harmonised System does not exceed 10% of the ex-works price of the product; or\n\n    (c) for a product classified under Chapters 50 to 63 of the Harmonised System, the tolerances set out in Note 7 and 8 of the Introductory Notes to the Product-Specific Rules of Origin apply.\n\n2. Paragraph 1 does not apply if the value or weight of non-originating materials used in the production of a product exceeds any of the percentages for the maximum value or weight of non- originating materials as specified in the requirements set out in the Product-specific rules of origin.\n\n3. Paragraph 1 of this Article does not apply to products wholly obtained in a Party within the meaning of Article 5. If the Product-specific rules of origin require that the materials used in the production of a product are wholly obtained, paragraphs 1 and 2 of this Article apply.\n\n{{ Article 5 }}\n"}},{"id":"eu/sets","type":"rules_of_origin_article","attributes":{"article":"sets","content":"Sets, as defined in General Rule 3 for the Interpretation of the Harmonised System, shall be considered as originating in a Party if all of their components are originating. If a set is composed of originating and non-originating components, the set as a whole shall be considered as originating in a Party, if the value of the non-originating components does not exceed 15 % of the ex-works price of the set.\n\n{{ Article 11 }}\n"}},{"id":"eu/accessories","type":"rules_of_origin_article","attributes":{"article":"accessories","content":"1. Accessories, spare parts, tools and instructional or other information materials shall be regarded as one product with the piece of equipment, machine, apparatus or vehicle in question if they:\n\n   1. are classified and delivered with, but not invoiced separately from, the product; *and*\n\n   2. are of the types, quantities and value which are customary for that product.\n\n2. Accessories, spare parts, tools and instructional or other information materials referred to in paragraph 1 shall be disregarded in determining the origin of the product except for the purposes of calculating the value of non-originating materials if a product is subject to a maximum value of non-originating materials as set out in the Trade and Cooperation Agreement.\n\n{{ Article 10 }}\n"}},{"id":"eu/originating_import","type":"rules_of_origin_article","attributes":{"article":"originating_import","content":"For the purposes of applying the preferential tariff treatment by a Party to the originating good of the other Party in accordance with the United Kingdom-EU Agreement, provided that the products satisfy all other applicable requirements of this Origin Reference Document, the following products shall be considered as originating in the other Party:\n\n- products **wholly obtained** in that Party;\n\n- products produced in that Party exclusively from **originating materials** in that Party; *and*\n\n- products produced in that Party incorporating non-originating materials provided they satisfy the requirements set out in the reference document.\n\nIf a product has acquired originating status, the non-originating materials used in the production of that product shall not be considered as non-originating when that product is incorporated as a material in another product.\n\nThe acquisition of originating status shall be fulfilled without interruption in the United Kingdom or the Union.\n"}},{"id":"eu/wholly-obtained-verbatim","type":"rules_of_origin_article","attributes":{"article":"wholly-obtained-verbatim","content":"## Wholly obtained products\n\n1. The following products shall be considered as wholly obtained in a Party:\n\n   1. mineral products extracted or taken from its soil or from its seabed;\n\n   2. plants and vegetable products grown or harvested there;\n\n   3. live animals born and raised there;\n\n   4. products obtained from live animals raised there;\n\n   5. products obtained from slaughtered animals born and raised there;\n\n   6. products obtained by hunting or fishing conducted there;\n\n   7. products obtained from aquaculture there if aquatic organisms, including fish, molluscs, crustaceans, other aquatic invertebrates and aquatic plants are born or raised from seed stock such as eggs, roes, fry, fingerlings, larvae, parr, smolts or other immature fish at a post-larval stage by intervention in the rearing or growth processes to enhance production such as regular stocking, feeding or protection from predators;\n\n   8. products of sea fishing and other products taken from the sea outside any territorial sea by a vessel of a Party;\n\n   9. products made aboard of a factory ship of a Party exclusively from products referred to in point (h);\n\n   10. products extracted from the seabed or subsoil outside any territorial sea provided that they have rights to exploit or work such seabed or subsoil;\n\n   11. waste and scrap resulting from production operations conducted there;\n\n   12. waste and scrap derived from used products collected there, provided that those products are fit only for the recovery of raw materials;\n\n   13. products produced there exclusively from the products specified in points (a) to (l).\n\n2. The terms \"vessel of a Party\" and \"factory ship of a Party\" in points (h) and (i) of paragraph 1 mean a vessel and factory ship which:\n\n   1. is registered in a Member State or in the United Kingdom;\n\n   2. sails under the flag of a Member State or of the United Kingdom; and\n\n   3. meets one of the following conditions:\n\n      - it is at least 50% owned by nationals of a Member State or of the United Kingdom; or\n\n      - it is owned by legal persons which each:\n\n        - have their head office and main place of business in the Union or the United Kingdom; and\n\n        - are at least 50% owned by public entities, nationals or legal persons of a Member State or the United Kingdom.\n\n{{ Article 4 }}\n"}},{"id":"eu/insufficient-processing","type":"rules_of_origin_article","attributes":{"article":"insufficient-processing","content":"A product will not be considered as originating in a Party if the production of the product in a Party consists **only of one or more of the following operations** conducted on non-originating materials:\n\n1. preserving operations such as drying, freezing, keeping in brine and other similar operations where their sole purpose is to ensure that the products remain in good condition during transport and storage;\n\n2. breaking-up or assembly of packages;\n\n3. washing, cleaning; removal of dust, oxide, oil, paint or other coverings;\n\n4. ironing or pressing of textiles and textile articles;\n\n5. simple painting and polishing operations;\n\n6. husking and partial or total milling of rice; polishing and glazing of cereals and rice; bleaching of rice;\n\n7. operations to colour or flavour sugar or form sugar lumps; partial or total milling of sugar in solid form;\n\n8. peeling, stoning and shelling, of fruits, nuts and vegetables;\n\n9. sharpening, simple grinding or simple cutting;\n\n10. sifting, screening, sorting, classifying, grading, matching including the making-up of sets of articles;\n\n11. simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all other simple packaging operations;\n\n12. affixing or printing marks, labels, logos and other like distinguishing signs on products or their packaging;\n\n13. simple mixing of products, whether or not of different kinds; mixing of sugar with any material;\n\n14. simple addition of water or dilution with water or another substance that does not materially alter the characteristics of the product, or dehydration or denaturation of products;\n\n15. simple assembly of parts of articles to constitute a complete article or disassembly of products into parts;\n\n16. slaughter of animals.\n\nOperations shall be considered simple if neither special skills nor machines, apparatus or equipment especially produced or installed are needed for carrying out those operations.\n\n{{ Article 6 }}\n"}},{"id":"eu/originating_export","type":"rules_of_origin_article","attributes":{"article":"originating_export","content":"For the purposes of applying the preferential tariff treatment by a Party to the originating good of the other Party in accordance with the United Kingdom-EU Agreement, provided that the products satisfy all other applicable requirements of this Origin Reference Document, the following products shall be considered as originating in the other Party:\n\n- products **wholly obtained** in that Party;\n\n- products produced in that Party exclusively from **originating materials** in that Party; *and*\n\n- products produced in that Party incorporating non-originating materials provided they satisfy the requirements set out in the reference document.\n\nIf a product has acquired originating status, the non-originating materials used in the production of that product shall not be considered as non-originating when that product is incorporated as a material in another product.\n\nThe acquisition of originating status shall be fulfilled without interruption in the United Kingdom or the Union.\n"}},{"id":"eu/non-alteration","type":"rules_of_origin_article","attributes":{"article":"non-alteration","content":"1. An originating product declared for home use in the importing Party shall not, after exportation and prior to being declared for home use, have been altered, transformed in any way or subjected to operations other than to preserve it in good condition or than adding or affixing marks, labels, seals or any other documentation to ensure compliance with specific domestic requirements of the importing Party.\n\n2. The storage or exhibition of a product may take place in a third country, provided that the product remains under customs supervision in that third country.\n\n3. The splitting of consignments may take place in a third country if it is carried out by the exporter or under the responsibility of the exporter, provided that the consignments remain under customs supervision in that third country.\n\n4. In the case of doubt as to whether the requirements provided for in paragraphs 1 to 3 are complied with, the customs authority of the importing Party may request the importer to provide evidence of compliance with those requirements, which may be given by any means, including contractual transport documents such as bills of lading or factual or concrete evidence based on the marking or numbering of packages or any evidence related to the product itself.\n\n{{ Article 15 }}\n"}},{"id":"eu/neutral-elements","type":"rules_of_origin_article","attributes":{"article":"neutral-elements","content":"In order to determine whether a product is originating in a Party, it shall not be necessary to determine the origin of the following elements, which might be used in its production:\n\n- fuel, energy, catalysts and solvents\n\n- plant, equipment, spare parts and materials used in the maintenance of equipment and buildings\n\n- machines, tools, dies and moulds\n\n- lubricants, greases, compounding materials and other materials used in production or used to operate equipment and buildings\n\n- gloves, glasses, footwear, clothing, safety equipment and supplies\n\n- equipment, devices and supplies used for testing or inspecting the product\n\n- other materials used in the production which are not incorporated into the product nor intended to be incorporated into the final composition of the product.\n\n{{ Article 12 }}\n"}},{"id":"eu/verification","type":"rules_of_origin_article","attributes":{"article":"verification","content":"1. The customs authority of the importing Party may conduct a verification as to whether a product is originating or whether the other requirements are satisfied, on the basis of risk assessment methods, which may include random selection.\n\n    Such verifications may be conducted by means of a request for information from the importer who made the claim, at the time the import declaration is submitted, before the release of the products, or after the release of the products.\n\n2. The information requested pursuant to paragraph 1 shall cover no more than the following elements:\n\n   1. if the claim was based on a statement on origin, that statement on origin; *and*\n\n   2. information pertaining to the fulfilment of origin criteria, which is:\n\n      1. where the origin criterion is “wholly obtained”, the applicable category (such as harvesting, mining, fishing) and the place of production;\n\n      2. where the origin criterion is based on change in tariff classification, a list of all the non- originating materials, including their tariff classification (in 2, 4 or 6-digit format, depending on the origin criterion);\n\n      3. where the origin criterion is based on a value method, the value of the final product as well as the value of all the non-originating materials used in the production of that product;\n\n      4. where the origin criterion is based on weight, the weight of the final product as well as the weight of the relevant non-originating materials used in the final product;\n\n      5. where the origin criterion is based on a specific production process, a description of that specific process.\n\n3. When providing the requested information, the importer may add any other information that it considers relevant for the purpose of verification.\n\n4. If the claim for preferential tariff treatment is based on a statement on origin, the importer shall provide that statement on origin but may reply to the customs authority of the importing Party that the importer is not in a position to provide the information referred to in point (b) of paragraph 2.\n\n5. If the claim for preferential tariff treatment is based on the importer’s knowledge, after having first requested information in accordance with paragraph 1, the customs authority of the importing Party conducting the verification may request the importer to provide additional information if that customs authority considers that additional information is necessary in order to verify the originating status of the product or whether the other requirements of this Chapter are met. The customs authority of the importing Party may request the importer for specific documentation and information, if appropriate.\n\n6. If the customs authority of the importing Party decides to suspend the granting of preferential tariff treatment to the product concerned while awaiting the results of the verification, the release of the products shall be offered to the importer subject to appropriate precautionary measures including guarantees. Any suspension of preferential tariff treatment shall be terminated as soon as possible after the customs authority of the importing Party has ascertained the originating status of the products concerned, or the fulfilment of the other requirements of this Chapter.\n\n{{ Article 23 }}\n"}},{"id":"fa3d8f4435ad62828a6dc841ceba00ee","type":"rules_of_origin_v2_rule","attributes":{"rule":"\u003cabbr title='Change of tariff heading'\u003eCTH\u003c/abbr\u003e: All non-originating materials used in the production of the good have undergone a change in tariff classification at the 4-digit level (tariff heading) except from non-originating materials of [heading\u0026nbsp;8538](/headings/8538).","rule_class":["CTH"],"operator":null,"footnotes":[]}},{"id":"846f7e0b4c310a76f548eb2339b8654d","type":"rules_of_origin_v2_rule","attributes":{"rule":"A maximum of **50%** of the ex-works price (EXW) is made up of non-originating parts (MAXNOM).","rule_class":["MAXNOM"],"operator":"or","footnotes":[]}},{"id":"d09d4f32f65e344db87d1dad73ee0b0f","type":"rules_of_origin_rule_set","attributes":{"heading":"8535-8537","subdivision":null},"relationships":{"rules":{"data":[{"id":"fa3d8f4435ad62828a6dc841ceba00ee","type":"rules_of_origin_v2_rule"},{"id":"846f7e0b4c310a76f548eb2339b8654d","type":"rules_of_origin_v2_rule"}]}}},{"id":"97211460ca210cf18f2e56810d431305","type":"rules_of_origin_origin_reference_document","attributes":{"ord_title":"Origin Reference Document implementing the Trade and Cooperation Agreement between the United Kingdom of Great Britain and Northern Ireland, of the one part, and the European Union and the European Atomic Energy Community, of the other part, signed on 30 December 2020 ('the European Union Origin Reference Document')","ord_version":"1.2","ord_date":"20 December 2023","ord_original":"231220_ORD_EU.docx"}}]}